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11 – 16 of 16Svetlana Stepchenkova and Elena Shichkova
The purpose of this paper is to examine the attractiveness of a global tourism destination when the country of that destination and the country that provides the source market are…
Abstract
Purpose
The purpose of this paper is to examine the attractiveness of a global tourism destination when the country of that destination and the country that provides the source market are in a situation of political and economic conflict. In this study, the USA is the vacation destination, and Russia is the tourism generating region.
Design/methodology/approach
In May 2015, 18 Russian tourists from a large regional urban center participated in qualitative semi-structured interviews. The interviews took place in the situational context of strained bilateral relations between the USA and Russia over events in Ukraine, Crimea, and Donbass, as well as economic sanctions that had been in effect for almost a year at the time of the interviews.
Findings
Respondents expressed substantial interest in vacationing in the USA despite their strong disagreement with USA international policies. While domestic tourism offerings were evaluated as inferior to those of other international destinations, patriotic sentiments with respect to domestic tourism were registered.
Practical implications
Brand USA is still very attractive to the potential tourists, especially such components as major cities, entertainment, oceans, beaches and resorts, as well as the vastness of its national parks. The absence of information with respect to travel to USA was noticed by all respondents.
Originality/value
The study is conducted in a situation of ongoing conflict between the two countries and explores how the feelings of animosity toward the USA influence the desire of Russian tourists to vacation in the USA.
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Egor D. Nikulin, Marat V. Smirnov, Andrei A. Sviridov and Olesya V. Bandalyuk
The purpose of this paper is to investigate the specifics of the relationship between audit committee characteristics and earnings management in Russian listed companies. This…
Abstract
Purpose
The purpose of this paper is to investigate the specifics of the relationship between audit committee characteristics and earnings management in Russian listed companies. This research is driven by the possibility of placing this relationship within the context of a specific institutional environment for company performance.
Design/methodology/approach
The authors apply a panel study of 184 Russian listed companies for the period 2014–2018. In addition to the standard fixed effects model, the authors test the results for potential endogeneity with two-stage least squares (2SLS) analysis.
Findings
The results show that audit committee representation on the board of directors results in some mitigation of earnings management. Results reveal that a higher level of audit committee independence and the presence of financial expertise on the committee are associated with lower earnings management. However, companies with relatively busy directors on audit committees are more inclined to practice earnings management. The study’s findings hold after testing for endogeneity of audit committee independence. The authors also reveal that some audit committee characteristics (for example, audit committee independence; its level of expertise) alleviate earnings management in listed state-owned companies (SOEs) more strongly than in listed non-SOEs.
Originality/value
The results add to the ongoing debate on the role of corporate governance mechanisms in mitigating earnings management in emerging markets by taking into account the type of ownership (state-owned vs private) as a moderating variable. This study reveals, in particular, that the effect of certain audit committee characteristics on earnings management is more prominent in listed SOEs than in listed non-SOEs.
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Rostislav Kapelyushnikov, Andrei Kuznetsov and Olga Kuznetsova
The purpose of this paper is to investigate labour market practices in a transition economy in relation to broader institutional configurations.
Abstract
Purpose
The purpose of this paper is to investigate labour market practices in a transition economy in relation to broader institutional configurations.
Design/methodology/approach
Through a review of relevant literature and the analysis of statistical data the paper reveals some specific factors influencing labour market practices in a transition economy.
Findings
The paper establishes a link between inefficient enforcement and the emergence of compensating institutional arrangements on the one side and the unusually broad implementation of flexible working time and flexible pay on the other as a crucial factor that made the stabilization of employment in Russia possible.
Originality/value
The paper reveals how a formal regulatory system, which on the face of it is similar to what is a norm in the majority of European countries, may coexist with a distinctive labour market model and explores issues of relevance to academics, researching in the field, policy‐makers, human resource managers, employers and employees.
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Presents a history of logistical planning in the USSR and Russia from1920‐1992. Describes in detail the functions of the centralizeddistribution system created in the course of…
Abstract
Presents a history of logistical planning in the USSR and Russia from 1920‐1992. Describes in detail the functions of the centralized distribution system created in the course of Brezhnev‐Kosygin reforms (1965) and dismantled in 1991; a chronology of changes in distribution of producer goods in 1991‐1992 and explains why the newest are less effective than the dismantled distribution systems. Analyses some of the most important aspects of the Federal purchasing system which is being created in Russia (since October 1992). The core of this system will be two joint‐stock purchasing companies (Roskontrakt and Roskhlebo‐produkt) established as state‐owned agencies. The Concise Dictionary of Business Logistics (out of print in Moscow in 1994) is presented – the first Russian‐language logistical glossary, in which 1,000 terms are defined.
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Godfred Matthew Yaw Owusu, Theodora Aba Abekah Koomson and George Nana Agyekum Donkor
This paper aims to review corporate fraud, as a concept, and the emerging research trends in corporate fraud research from 1957 to 2022 using bibliometric analysis techniques.
Abstract
Purpose
This paper aims to review corporate fraud, as a concept, and the emerging research trends in corporate fraud research from 1957 to 2022 using bibliometric analysis techniques.
Design/methodology/approach
A total of 7,750 publications from the Scopus database were first assessed using performance analysis to explore the descriptive nature of the bibliographic data, and subsequently, citation, co-citation, co-occurrence and bibliographic coupling analyses were conducted using the VOSviewer software.
Findings
The results indicate there has been increasing growth in fraud research over the years, especially since the global corporate scandals of 2008. Although fraud is a global issue, the results suggest that most extant studies originate from developed economies, with a high level of collaboration amongst scholars in these countries. In addition, the co-occurrence analysis indicates that research into corporate fraud has largely focused on its determinants and corruption. The determinants identified are further clustered in the paper as individual, organizational and national-level factors.
Practical implications
The findings should inform practitioners and policymakers of the state of knowledge on corporate fraud which could be useful in developing strategies and policies to mitigate its occurrence.
Social implications
The study points to the need for research collaborations among scholars in developing economies to increase investigations into the occurrences of fraud.
Originality/value
To the best of the authors’ knowledge, this is the first study to holistically assess the intellectual structure of corporate fraud studies from its inception and the trends over time.
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